At the end of 2021, the official agency released a set of survey data, showing that the total number of market entities in the current market has exceeded 150 million. Such a huge number of subjects, of course, is different.
Today's old bookkeepers will talk about the different organizational forms of enterprises, and the differences between them. Only by choosing the most suitable organizational form can enterprises better compete and develop in the market, so that the benefits can be maximized.
Small-scale taxpayers and general taxpayers are two different forms of corporate organization, what is the difference between the two?
1, first of all, the standards are different
For determining whether a company is a small-scale or general taxpayer, the most direct criterion is the annual sales volume (12 consecutive months), divided by 5 million as the baseline, and the annual sales of small-scale taxpayers are less than 5 million, and more than 5 million will become general taxpayers.
2. The tax rate is different
The VAT rate paid by general taxpayer enterprises is 6%, 9%, 13%, and small-scale taxpayers are 3%.
The tax rate has a significant impact on the enterprise, because it directly feels the amount of VAT that the enterprise needs to pay.
Under normal circumstances, whether small-scale taxpayers issue VAT general invoices or special invoices, the tax rate is unchanged at 3%. The general taxpayer is more complicated, because the actual business differences need to be carefully selected at the tax rate.
Of course, in addition to dealing with these two points, there are differences in the treatment of many aspects of the problem, such as in the treatment of accounts, general taxpayers can deduct VAT input tax, small scale can not, and so on.
Many people will consult the old bookkeeper, which organizational form is better? The old bookkeeper believes that there is no best, only the most suitable.
As mentioned earlier in the article, enterprises should choose an organizational form that is conducive to the development of the company according to their own actual situation, that is, specific analysis of specific problems.
Generally speaking, in the early stage of development, enterprises with small business scale are of course better organized by small-scale taxpayers, but when enterprises develop and grow, becoming general taxpayers is also the only way.